Conduct cost-effective equipment upgrades. Calculation of economic efficiency of modernization of technical devices. When is it profitable to upgrade equipment

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Introduction

1) Describe the state of the energy industry in the country today. Problems and prospects of development. digital data.

2) Justify the relevance of the topic.

Why is it necessary to upgrade equipment.

3) The purpose of the course work is to determine the economic efficiency of equipment modernization.

4) Work tasks:

Preparation of cost estimates for modernization;

Determination of depreciation charges before and after modernization;

Calculation of the payback period for investments in modernization;

Calculation of indicators of economic efficiency of equipment modernization.

1. Determining the complexity of work on upgrading equipment

Let us determine the total labor intensity of work on upgrading equipment in accordance with the task. To do this, fill in table 1.

Table 1. Determination of labor intensity of work

The labor intensity of work on the modernization of equipment will be 13 hours.

2. Worker payroll

Article 3 - Basic wages of a worker

A worker's base wage includes direct wages, bonus, district coefficient, and is paid for hours actually worked.

Calculate direct wages using the formula:

ZPpr \u003d Tc * Fact,

where ZPpr is the direct wage of the worker,

Тс - hourly tariff rate of the worker,

Ffact - the actual time spent on the upgrade.

ZPpr \u003d 45.25 * 13 \u003d 588.25 rubles.

The tariff rate of a worker of the 4th category is 45.25 rubles per hour.

The premium is calculated according to the formula:

PR \u003d ZPpr * PR%: 100,

where PR is the amount of the premium,

PR% - premium percentage.

PR \u003d 588.25 * 300: 100 \u003d 176.47 rubles.

The regional coefficient is calculated by the formula:

RK \u003d (ZPpr + PR) * 15: 100,

where RK is the sum of the district coefficient.

RK \u003d (588.25 + 176.47) * 15: 100 \u003d 114.70 rubles.

The basic salary of a worker is calculated according to the formula:

ZPosn. \u003d ZPpr + PR + RK,

where ZPosn is the basic salary of a worker.

ZPosn. \u003d 588.25 + 176.47 + 114.70 \u003d 879.42 rubles.

Article 4 - Additional wages of the worker

Additional wages - wages accrued by workers to workers not actually performed work or hours worked, but in accordance with applicable law, including payment for regular vacations of workers and employees, preferential hours for teenagers, time associated with the performance of state and public duties, etc. Additional wages are taken into account in the same way as both basic and included in the wage fund of the enterprise.

Additional salary is determined by the formula:

DZP \u003d ZPosn * DZP%: 100,

DZP \u003d 879.42 * 20: 100 \u003d 175.88 rubles.

where DZP - the amount of additional wages,

DZP% - percentage of additional wages.

Article 5 - Social Security Contributions

Compulsory contributions to social insurance are made from the wages of workers, which are included in the cost of work performed and are made at the expense of the employer. Contributions are made to the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, and the Social Insurance Fund. The total percentage of deductions for 2015 is 30%.

Calculate social insurance contributions using the formula:

OSS \u003d (ZPosn + DZP) * OSS%: 100,

where OSS is the amount of social insurance contributions, rubles;

OSS% - the percentage of contributions to social insurance.

OSS \u003d (879.42 + 175.88) * 30: 100 \u003d 316.59 rubles.

Article 6 - Overhead

Overhead costs - expenses, expenses, accompanying, accompanying equipment upgrades. These are the costs of maintaining and operating fixed assets involved in modernization, the costs of management, organization, maintenance of production, business trips associated with ongoing modernization, etc. These overhead costs are included in the cost of equipment upgrades.

We calculate the amount of overhead costs using the formula:

HP \u003d ZPosn * HP%: 100,

where HP is the amount of overhead costs, rubles;

HP% - percentage of overhead costs.

HP \u003d 879.42 * 80: 100 \u003d 703.53 rubles.

3. Drawing up a cost estimate for the modernization of equipment

Article 1 - Basic Materials

Let us determine the amount of costs required for the purchase of materials for the modernization of equipment. To do this, fill in table 2.

Table 2. Costs for basic materials

Material name	Unit measurements	Price per one.	Amount, rub.
1. SKD wire

The amount of costs for basic materials is 39.07 rubles.

Article 2 - Purchased components

Let us determine the amount of costs for components required for the modernization of equipment.

Table 3. Costs for components

The amount of costs for purchased components is 7100 rubles.

Let's determine the total amount of costs required to upgrade the equipment.

Table 4. Estimated cost of equipment upgrades

According to the given data, I found that the cost of upgrading the equipment will amount to 9214.49 rubles.

The modernization carried out will increase the service life of the equipment by 5 years.

4 . Depreciation calculationmodernized equipment

For further calculations, it is necessary to know the amount of depreciation deductions, and they will differ: before the modernization of the equipment there will be one amount, and after another.

First, we calculate the amount of depreciation and the residual value of the equipment before modernization.

The depreciation rate is calculated by the formula:

On \u003d 1: Tp.i.,

where Ha is the depreciation rate,

Tp.i. - the useful life of the equipment.

On \u003d 1/11 \u003d 0.09

On \u003d 1/13 \u003d 0.07

The annual depreciation expense is calculated as follows:

A \u003d Fp * Na,

where A - depreciation deductions, rub.;

Фп - the initial cost of the upgraded equipment, rub.

A \u003d 73000 * 0.09 \u003d 6570 rubles.

A \u003d 123.200 * 0.07 \u003d 8624 rubles.

The residual value of the equipment is calculated by the formula:

Fost \u003d Fp - A.

Fost \u003d 73000-6570 \u003d 66430 rubles.

Fost \u003d 123200-8624 \u003d 114576 rubles.

Then we will perform similar calculations for the calculation of depreciation after modernization.

Table 5. Depreciation charges

Year of operation	Initial cost	Lifetime	Depreciation rate	Annual depreciation amount	Residual value at the end of the current year

5 . Initial data for determining the effectiveness of equipment modernization

One of the primary tasks in the field of equipment modernization is the replacement of existing equipment with more advanced analogues from a technical point of view or the introduction of technological changes into already functioning fixed assets, however, the cost of new equipment in some cases can be very high, which casts doubt on the effectiveness of such a replacement. Thus, this issue requires a detailed feasibility study.

Consider the methodology for assessing the feasibility of acquiring new technical means to replace the old ones or their modernization.

In this case, the solution of the problem is complicated by the presence of different periods of operation of old and new equipment, which, as a rule, do not coincide. So, if for old equipment this time is determined by the residual life of its operation from the moment of possible replacement to decommissioning, then for the new version, the billing period and service life coincide. At the same time, a correct comparative assessment of the effectiveness of investment projects is carried out with the same settlement period for the compared options for alternative investments.

Consider a possible methodological approach to solving this problem. At the same time, for comparability of the compared options, it is assumed that the facility where the projects are implemented is constantly functioning, i.e. each of the analyzed projects can be implemented an unlimited number of times. This technique allows us to take into account differences in the duration of the compared projects with the same settlement period, which is assumed to be infinity. The feasibility of upgrading existing equipment is proposed to be assessed in terms of net present value (NPV).

Let's fill in Table 6 with initial data to determine the effectiveness of equipment upgrades.

Table 6. Initial data for calculation

Indicators	Upgradable equipment	New equipment
1 Investment
2 Initial cost of equipment
3 Carrying value of existing equipment
4 Selling price of old equipment when it is replaced
5 Annual costs
6 Revenue from product sales
7 Equipment life
8 Operating time of existing equipment before replacement
9 Depreciation rate, %
10 Annual depreciation charges, rub
11 Discount rate, %

Depreciation rate:

The annual amount of depreciation.

The book value of the equipment is equal to its residual value.

6 . Calculation of annual income for compared options

Let's make a comparative assessment of alternative investments. At the first stage of the calculation, we determine the annual income for the compared options. Annual income Dt is determined by the formula:

Dt \u003d PE + A,

where Dt is the annual income, rub.;

NP - net profit, rub.;

A - depreciation deductions, rub.

The net profit for the project is determined by the formula:

PE \u003d B - C - H,

where - H - the amount of taxes paid from revenue and profit.

To calculate the annual income, fill in table 7.

Table 7. Calculation of annual income by options

Indicators	Upgradable equipment	New equipment
1 Revenue from product sales
2Amount of taxes paid from revenue (18%)
3 Annual costs
4 Profit from product sales
5Amount of taxes paid from profit (20%)
6 Project net income
7 Annual depreciation charges
8 Annual income

7 . Determination of net present value(NPV)

The investment project efficiency criterion is expressed as follows: NPV is greater than zero. A positive NPV indicates that the project is efficient and can bring profit in the prescribed amount. NPV is determined by the formula:

where t is the calculation step,

B - proceeds from the sale of products, rubles;

З - costs, rub.;

The discount factor in each time period.

where r is the discount rate.

Calculate NPV for two investment options. To do this, fill in two tables in the form below.

Table 8. Definition of NPV

Year of equipment operation.	Project implementation year	Income	Disk costs	Disc.receipts	Disc.income





Year of operation	Project implementation year	Income	Disk costs	Disc.receipts	Disc.income

The NPV for the first project is 623,659.51 rubles, and for the second, 1353,280 rubles.

Therefore, we conclude that the implementation of two projects is more cost-effective.

8 . Estimation of economic efficiency of equipment modernization

1) The profitability index (ID) of the project allows you to determine whether the current income from the project can cover capital investments in it.

A project is considered effective if its ID is greater than 1, i.e. the amount of discounted current income on the project exceeds the amount of discounted capital investments.

Conclusion: the project under consideration for the modernization of equipment is effective (not effective), because ID is greater than (less than) one.

2) The internal rate of return (IRR) is the discount rate at which the NPV is zero.

To assess the effectiveness of an investment project, the value of IRR must be compared with the discount rate E. A project with IRR > E is effective, and one with IRR<Е, неэффективен. Определение внутренней нормы доходности осуществляется методом последовательных итераций. Для этого выбираются два значения нормы дисконта Е1 и Е2 таким образом, чтобы в интервале (Е1, Е2) функция ЧДД=f (Е) меняла свое значение с «+» на «-». Затем применяют формулу:

where E1 is the discount rate at which f(E1)>0;

Е2 - discount rate at which f(E2)<0.

Determine the internal rate of return:

Conclusion: the project under consideration for the modernization of equipment is effective (not effective), because ...

3) The payback period of the project (Current) sets the minimum time interval from the date of the project, beyond which the net present value has a positive value.

The payback period is the duration of the period from the initial moment to the payback moment. The payback moment is the earliest point in time in the billing period, after which the current net income NH(t) becomes and remains non-negative in the future.

The payback period, taking into account discounting, is the duration of the period from the initial moment to "the moment of payback, taking into account discounting". The payback moment, taking into account discounting, is the earliest point in time in the billing period, after which the current net discounted income NPV (t) becomes and remains non-negative in the future.

economic efficiency modernization of equipment

To calculate the payback period based on the NPV, you need to take an integer (the year of the project in which the NPV changes sign from "-" to "+") and add a fraction to it. In the fractions, the last NPV with a minus denominator is the same number plus the next positive NPV).

Conclusion: the project under consideration for the modernization of equipment will pay off in 1 year.

9 . Determination of the efficiency of the use of fixed assets

All data on fixed assets for calculation should be taken at the end of the second year.

1. Depreciation coefficient of fixed assets (Kizn)

2. The coefficient of validity of fixed assets (Kgodn)

3. Return on assets (Fo) - shows the value of the volume of production per 1 rub. fixed assets, i.e. how many products are received from each ruble of operating fixed assets.

4. Capital intensity (Fe) - the reciprocal value of capital productivity, expressing the ratio of the value of fixed assets to the volume of production. Used for asset requirements planning.

The higher the return on assets and the lower the capital intensity, the more efficiently fixed assets are used.

5. Return on fixed assets (R)

Profitability comprehensively reflects the degree of efficiency in the use of fixed assets, namely, what profit is received by the organization from each ruble of fixed assets.

6. Capital-labor ratio (FV) - characterizes the degree of armament of workers with fixed assets.

where H is the average headcount (7 people).

10. Calculation of the required electricity

Determine the amount of electricity for production purposes.

where W pr - the amount of electricity for production purposes;

F pol.working - useful working time fund;

K z - load factor of consumers with electricity;

To about - the coefficient of simultaneity of work of consumers of electricity;

K c - efficiency of the power supply network;

Efficiency - efficiency of installed electric motors.

First, we calculate the useful fund of working hours for the year. To do this, we will draw up a balance of working hours for the year.

Table 9. Balance of working hours for the year

Composition of the working time fund
1. Calendar fund of time
2. Holidays and weekends
3. Pre-holiday days
4. Full working days
5. Nominal working time fund
6. Loss of time for scheduled repairs
7. A useful fund of time

To calculate all the indicators in hours, we multiply the given data in days by the duration of the working shift (8 hours), we multiply the pre-holiday days by 7 hours, since the working day on the pre-holiday days is reduced by 1 hour.

The nominal fund of working time is determined by summing up pre-holiday days and full working days (hours are added separately).

Loss of time for scheduled repairs is determined as a percentage of the nominal fund of working time.

Useful working time fund () is determined by subtracting all losses from the nominal.

Time in percent is calculated by points, starting from the fact that the nominal fund of time in hours is 100%.

Table 10. Demand for power electricity

Then we determine the amount of electricity for lighting the premises.

where C is the number of lamps (light bulbs) at the site, in the shop, pcs.;

P cf - the average power of one light bulb, W.

Now we determine the general shop needs for electricity for the year and for the month.

Let's calculate the main indicators characterizing the energy economy of the enterprise: the coefficient of energy-to-labor ratio, energy intensity of products, electric power of production.

1) the coefficient of energy-to-labor ratio

K e.t. - coefficient of power-to-labor ratio;

H max - the number of workers in the largest shift.

2) coefficient of energy intensity of products

K e.p. - coefficient of energy intensity of products;

E f - electricity actually spent on production.

3) coefficient of electric power of production (K e.pr.)

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Technical and economic characteristics of the modernized equipment

The basis for comparison is taken .... The calculation was carried out for the technological process ... .

Sources of formation of economic effect

List and characterize all directions of formation of the economic effect.

Estimation of economic efficiency of equipment modernization

The calculation of the economic effect of equipment modernization is based on the determination of the reduction in current (operational) costs before and after equipment modernization in absolute (thousand rubles) and relative terms (%).

Annual operating costs ( Zexpl) can be determined by formula (1):

Where Zz/pl– annual labor costs for service personnel with deductions, thousand rubles;

Zm- annual costs for materials associated with the operation of equipment, thousand rubles;

Ze/e- annual costs for power electricity associated with the operation of equipment, thousand rubles;

Zrem- the cost of maintenance, current and major repairs of equipment, thousand rubles;

ao- annual depreciation deductions for the complete restoration of equipment, thousand rubles;

Zproch- other annual costs associated with the operation of equipment, thousand rubles.

Labor costs for service personnel, thousand rubles. per unit of operating time is determined by the following formula (2):

where the number of j-th production personnel, people;

Hour i- hourly wage rate for staff i-to the category of work performed, thousand rubles;

- the actual fund of the operating time of the equipment (determined based on the annual program of work performed on this equipment), h;

Kdop- coefficient taking into account additional payments to the basic salary, including deductions from labor costs.

The hourly wage rate for staff i-to the category of work performed is determined by the formula (3):

where С 1р is the tariff rate of the first category per month (as of September 1, 2013 С 1р = 260 thousand rubles, make changes if necessary);

Working time fund in 2014 (according to the production calendar for 2014);

Ki r- tariff coefficient i-th category according to a single tariff scale for workers working in normal production conditions.

The coefficient that takes into account additional payments for the calculation of products, bonuses, allowances for class and work experience, qualifications, vacation pay and social insurance accruals is determined by the formula (4):

Kdop \u003d Kstazh + Kprof + Ksots + Kstrah, (4)

Where Kstazh- for work experience, is 0.05 (0.1, 0.15, 0.2) of the main salary;

Kprof- for professional skills, is a percentage of the main earnings.

The allowance for professional skills is established by an individual skilled worker, starting from the 3rd category, and is paid based on his monthly tariff rate of the assigned category for the time actually worked in the following amounts: - 3rd category - up to 12%; - 4th category - up to 16%; 5th category - up to 20%; - workers 6th category - up to 24%;

In addition, the coefficient of additional payments includes the following coefficients related to the taxation of labor costs in accordance with the legislation of the Republic of Belarus:

Xocs- deductions for social insurance to the social protection fund, amount to 0.34 of the payroll fund;

Fear- deductions for compulsory insurance against accidents and prof. diseases, amount to 0.006 of the wage fund.

The cost of materials per one product is calculated by the formula (5):

where - the number of types of material used in the operation of the equipment;

- material consumption rate i-th species per year;

– price of the base material i-th type per unit, thousand rubles. (accepted according to the data of the enterprise or taking into account the average market prices at the time of the completion of the graduation project);

- coefficient taking into account transport and procurement costs ( = 1.05).

Annual costs for power electricity are calculated by the formula (6):

where is the installed capacity of the equipment, kW;

- the actual fund of the operating time of the equipment, h;

– electricity demand coefficient (assumed in the amount of 1.3);

I - coefficients that take into account the loading of equipment in terms of power and time (for the purposes of diploma design, the data of the technological section are used);

Coefficient taking into account energy losses in the network (1.03-1.05);

- the cost of 1 kWh of electricity (accepted either according to the enterprise, or calculated by multiplying the cost of electricity for individuals by 1.5).

The cost of maintenance, repair and overhaul of equipment includes the cost of wages of workers involved in the repair of equipment; the cost of materials consumed in the process of repair work; services of repair shops of the enterprise. They are determined in an aggregated manner by formula (7). The average for an industrial enterprise is the cost of repair (including capital) of technological equipment is 9%.

where is the book value of the equipment, thousand rubles.

The amount of annual depreciation deductions for the complete restoration of equipment is determined by the formula (8):

where is the book value of the equipment, thousand rubles;

- the rate of depreciation for the complete restoration of equipment (the reciprocal of the standard service life of the equipment),%.

If the modernization of the equipment entails an increase in the volume of production, or the possibility of performing additional operations, then the operating costs must be determined per unit (test).

Reduction of current (operational) costs before and after equipment modernization (per year or per unit of production) (∆ Zexpl) in thousand rubles is determined by formula (9):

where - operating costs before modernization, thousand rubles;

Operating costs after modernization, thousand rubles

Reduction of current (operational) costs before and after equipment modernization (∆ Zexpl %) in % is determined by formula (10):

Modernization of equipment is cost-effective if, as a result of its implementation, the annual volume of production increases, productivity increases, and the cost of production decreases. At the same time, it is necessary to increase the profitability of production. This is achieved if the relative increase in profits is greater than the increase in the cost of production assets as a result of modernization.

Next, we calculate the payback on the cost of upgrading the equipment; for this, it is necessary to compare the costs of upgrading with the annual increase in profit, which in our case will be equated to the annual reduction in operating costs (formula (9)). The calculation of the simple payback period is calculated by the formula (11):

Where inv m- the amount of investment investments, thousand rubles.

The amount of investment investments is determined by the sum of the costs for the purchase of components and basic, auxiliary materials, the cost of installation work and transport and procurement costs.

If the number of components and basic, auxiliary materials is significant, then the calculation of the cost of their purchase can be presented in tabular form (table 1, table 2)

Table 1 - Cost of components

Table 2 - The cost of basic and auxiliary materials

The cost of transportation and procurement costs range from 2 to 10% of the cost of purchasing components and basic, auxiliary materials (depending on the degree of remoteness of the supplier).

If installation work is carried out by the enterprise's own resources, then they can also be calculated in a simplified way (5-7% of the cost of purchasing components and basic, auxiliary materials). If installation work is carried out by a third-party organization, then the costs for their implementation must be carried out on the basis of the resource-estimated norms of the RKN 8.03.208-2007, approved by order of the Ministry of Architecture and Construction of the Republic of Belarus dated 12.11.2007 No. 364 at 2006 prices. The obtained values must be brought to the prices of 2014 using the indexes of changes in the cost of construction and installation works specified in the territory of the Gomel region.

If, when calculating the simple payback period ( T ok), the result will exceed one year, it is necessary to determine the effectiveness of capital investments (investments) for equipment modernization using discounting.

Discounting is the process of holding the value of deferred income to the present time. To bring the costs, results, and effects at different times, the discount rate (E) is used, which is equal to the rate of return on capital acceptable to the investor, expressed in fractions of a unit. The discount rate is taken at the forecast inflation rate for 2014 - 16% (or the refinancing rate of the National Bank of the Republic of Belarus today).

When using this technique, the following indicators are calculated (formulas (13) - (16)):

1. Discount factor - the coefficient of increase or decrease in the value of cash flow:

Where t- serial number of the year.

2. Net present value ( NPV) is the integral discounted effect for the billing period:

R t – Z t = ∆Zexpl,

Where R t are the results at the t-th calculation step;

W t– costs at the t-th step;

t– serial number of the period;

T– calculation horizon, number of years in the period (normative service life of the equipment).

If NPV> 0, then the project is efficient if NPV < 0, то проект убыточный.

3. Profitability index ( ID) is a relative indicator that characterizes the ratio between the accumulated income, taking into account discounting for the billing period, and the amount of investment:

4. Internal rate of return ( GNI) is the value of the discount rate at which the integral effect for the billing period, taking into account discounting, is equal to zero:

Where E+– discount rate at which NPV has a positive result, %;

E -– discount rate at which NPV has a negative result, %;

NPV + - cash flow with a positive result, million rubles;

NPV + - cash flow with a negative result, mln.

5. Dynamic payback period of the project () - a period of time sufficient to reimburse the initial costs with a cash flow reduced to one point in time:

where t is the year when the cumulative NPV becomes positive.

The results of the calculations are summarized in the final table of economic indicators (table 3)

Table 3 - Final economic indicators

If you are thinking about whether or not you need to upgrade equipment in your company, our recommendations will help you evaluate the benefits. You will be able to calculate the economic effect of the modernization project and compare it with the capital costs.

To assess whether it is profitable for a company to invest in equipment modernization, it is necessary to:

evaluate the expected economic effect of modernization - the benefits of the company;
calculate planned capital costs - investments;
establish a target payback period for investments based on data on past similar projects and the wear period of specific equipment;
compare costs and benefits for the target period. If the costs are less than the benefits, the upgrade is worthwhile;
calculate the predicted payback period, compare it with the target.

How to predict the economic effect of equipment upgrades

Determine the expected economic effect of equipment modernization depending on its goals. Ask the technical service for data on which parameters of the equipment will improve. If a company is going to increase the productivity of equipment with the help of modernization in order to produce more products, then the economic effect is an additional marginal income. If the modernization will reduce technological losses and waste and thus reduce the consumption of raw materials and materials, then the economic effect of the modernization is the saving of material costs.

If the finished product is obtained from one type of raw material, calculate the savings using the formula:

Formula 1. Calculation of monthly savings by reducing technological losses and waste when using one type of raw material

Notation used	Decryption	Units	Data source
	Monthly savings by reducing process losses and waste when using one type of raw material		Calculation result
			Technical service data
			Technical service data
			Technical service data
			Technical service data
			Production calendar
	Purchase price of raw materials or materials		Purchasing service data

If several raw materials are used to manufacture products on the equipment in question, calculate the savings due to the reduction in waste

Formula 2. Calculation of monthly savings due to the reduction of process losses and waste when using several types of raw materials

Notation used	Decryption	Units	Data source
	Monthly savings by reducing process losses and waste when using multiple types of raw materials		Calculation result
	The amount of raw materials of the i-th type consumed per hour. Total n types of raw materials
	Purchase price of raw materials of the i-th type. Total n types of raw materials		Production Report
	Technological losses before modernization - share of the volume of raw materials		Technical service data
	Technological losses after modernization - share of the volume of raw materials		Technical service data
	Average daily hours of equipment operation		Technical service data
	Average monthly number of days of equipment operation		Production calendar

Suppose, thanks to the modernization of equipment, the enterprise will be able to improve the quality of products, that is, . Then the economic effect is the cost of the volume of output that will become usable due to modernization. If the technical service reported the predicted percentage of rejection reduction, calculate the economic effect using formula 3. If the volume of defective products that the equipment produces per hour before and after modernization is known, then the effect can be estimated by analogy with the calculation of savings from technological losses using formula 1. Only in In the calculation, it is necessary to use the percentage of defective products in the volume of manufactured products before and after modernization and the sales price of products instead of the percentage of technological losses and the purchase price of raw materials.

Formula 3. Calculation of monthly benefit due to scrap reduction

Notation used	Decryption	Units	Data source
	Monthly savings by reducing scrap		Calculation result
	Equipment performance after modernization		Technical service data
	Average daily hours of equipment operation		Technical service data
	Average monthly number of days of equipment operation		Production calendar
	Predicted decline in marriage		Technical service data
	Selling price of products		Commercial Service Data

Suppose a company wants to upgrade equipment to increase its lifespan. Then the effect is the marginal income from the output of products on this equipment for an additional period of work. If a company has to take out a loan to buy, for example, a new machine, take into account the cost of financing for the time that it can be postponed when evaluating the economic effect.

With the help of equipment modernization, the company can - reduce the consumption of materials, components, energy resources, repair less often. The economic effect is the resulting savings.

If the company is going to achieve several goals by upgrading the equipment, calculate the total economic effect - sum the expected benefits for each of them.

How to calculate planned costs for equipment upgrades

Determine the list of direct costs for equipment upgrades. It may vary depending on the types of fixed assets and the content of the modernization. For example, the cost of modernization may include such items:

units and components purchased to replace existing ones;
consumables for modernization;
wages of company employees involved in the modernization;
social deductions from the wages of employees in terms of accruals for modernization work;
registration of the purchase and delivery of units, components and consumables for modernization;
works and services of third-party organizations for the modernization of equipment;
energy resources used in the performance of modernization works (electricity, water, gas, etc.);
raw materials and materials used for debugging and setting up the operation of equipment;
training of company employees to work on equipment after modernization.

The cost estimate is compiled jointly by several departments:

the technical service calculates the need for resources in physical terms. Labor costs are determined in man-hours, the consumption of materials, components - in meters, pieces, kilograms, etc., energy consumption - in kWh (electricity), Gcal (heat), cubic meters. m (natural gas and water), etc.;
the supply service is looking for suppliers with optimal prices and the required quality of resources;
the financial service checks the prices included in the estimate for compliance with market offers and forms a budget for the costs of modernization.

When is it profitable to upgrade equipment

To determine whether an investment project for equipment modernization is profitable for a company, expertly set a target payback period - the period no later than which the benefits from the project must cover the capital costs. To do this, ask for an explanation from the technical service about how complex the equipment is and how significant the upcoming changes are, analyze data on similar projects for the modernization of production assets that the company has already carried out. As a constraint, take into account the useful life of the equipment: for example, if full wear and tear occurs in six months, and the payback period for the upgrade is eight, it is not practical. Compare capital costs with the expected effect for the target payback period - this is how you calculate the financial result for the set period.

Formula 4. Calculation of the financial result from the modernization of equipment for a specified period

If, as a result of the calculation, a positive value was obtained, that is, the effect of modernization for the period under review is higher than the costs, then the project is beneficial to the company. If the effect and costs are equal, the decision on whether it is expedient to upgrade the equipment depends on the company's financial situation: if there are free funds, it is more profitable to purchase a new fixed asset with improved parameters, if you have to take out a loan, it is better to upgrade the existing one.

Prepare a spreadsheet that includes planned upgrade costs and monthly expected by the company. The planning horizon is until the end of the target payback period. In the final line of the table, calculate the cumulative total of the financial result from the modernization. The month in which the financial result is positive is the moment of the projected payback of the modernization costs, it may come before the end of the target payback period.

Prepared from materials

Calculation of the economic effect from the production and operation of modernized equipment

Initial data:

I. Stage of production

	Additional capital investments in fixed assets, thousand rubles	7
	Additional capital investments in R&D, thousand rubles	20
	Annual output of equipment, ist / year	10
	Labor intensity of work, norm-h	88
	Average category of work	4
	Selling price of basic equipment is higher (+)/ lower (-) than the price of new equipment by %	-10
	Materials and purchased components	tab.

Name of material or component	Units	Unit price	Product consumption rate
Material #1	m	200	5
Material #2	kg	80	2
Component No. 1	PC.	100	1
Component No. 2	PC.	1000	2
Component No. 3	PC.	800	2
Component No. 4	PC.	2000	1

II. Operational stage

	Name
	Name
1	Piece time, h	0,3	0,3
2	Equipment maintenance rate	3	4
3	Service life (useful life), years	10	12
4	Installed electric motor power, kW	12	10
5	efficiency	0,8	0,8
6	Repair complexity category	8	10

The coefficient of transport and procurement costs 7%

Percentage of premium for other surcharges 40%

District coefficient 15%

Percentage of additional salary 20%

Social contributions 26.2%

Hourly tariff rate (HTS) 3 categories RUB/h 17.84

(ChTS) 4 digits rub./h 18.63

Standard:

General production costs 400%

General expenses 120%

Non-manufacturing expenses 5%

Profitability ratio 25%

Value Added Tax (VAT) 18%

Normative coefficient of efficiency of capital investments 0.15

Coefficients that take into account the costs of:

Transportation (delivery) of equipment 4%

Installation, installation, adjustment 15%

Number of working days per year, 365 days.

Working hours, 6 hours

Number of work shifts per day 2

Percentage of loss of working time for repair and maintenance work 5%

Equipment load factor:

By time 0.98

By power 0.98

Line Loss 1.1

Cost standard for current repairs 5% (spare parts)

Electricity tariff, 1.4 rubles/kWh

Number of current repairs per year 4

maintenance per year 8

The complexity of current repairs per 1 re 1.5 h / re

maintenance for 1 re 0.2 h / re

NTC pieceworker 21 rub./h

time worker 20.8 rubles/h repairman 6000 rubles/month

Effective time fund 1 worker 1800

Introduction

The purpose of modernization, i.e. making changes to the design of the electrical part of the existing equipment is to increase its technical level and improve its technical and economic characteristics.

To justify the economic feasibility of the production of modernized equipment, it is necessary to calculate the indicators of comparative economic efficiency, since two options are compared here - before and after equipment modernization (basic and new).

1. Economic calculation at the production stage

Comparison of options for the production of equipment will be carried out according to the specific reduced costs, which are determined by the formula:

where is the total cost of a unit of the i-th equipment option, rub./piece;

– normative coefficient of efficiency of capital investments;

- specific capital investments for the i-th equipment option, rub./piece.

The annual economic effect from the production of modernized equipment shows the cost savings of the manufacturer and is calculated as follows:

where - specific reduced costs, respectively, for the basic and new options, rub./piece;

- the annual output of equipment according to the new version, pieces / year.

1.1 Calculation of capital investments

Capital investments include one-time costs of the enterprise for the production of products. They include the cost of production space, the cost of purchasing equipment, the cost of its transportation, foundation, installation and commissioning, as well as research and development work related to the creation and implementation of equipment - products. The components of capital costs, which are the same in the compared options, can be ignored, therefore, in the calculation of efficiency, only additional capital investments in the production of this variant of equipment are taken into account:

where - additional capital investments in research and development work, rub.;

– additional capital investments in fixed assets (equipment, production facilities), rub.

Specific capital investments per unit of production is determined by:

The calculation of capital investments is carried out in this case only for the new option. Because the basic option is not associated with additional capital costs, then the value of Kb should be taken equal to 0 (Kb = 0).

1.2 Calculation of the cost of new (modernized) equipment

The cost of production is the current costs of the enterprise for the production and sale of products, expressed in monetary terms.

The cost of a unit of equipment is determined by costing for the following items:

1 article. materials

The cost of materials is calculated for each type based on the current consumption rates and the wholesale price, with the addition of transportation and procurement costs.

where is the consumption rate of the i-th material per unit of production; m, kg;

– price per unit of the i-th material; rub./m, rub./kg;

– percentage of transport and procurement costs, %;

- the number of items of materials used;

- the cost of waste sold (in our course work).

2 article. Purchased components and semi-finished products

where is the consumption rate of the i-th component per unit of production, pieces;

- price per unit of the i-th component, rub./piece;

m - the number of items of components.

3 article. Basic salary of production workers

where is the labor intensity of work (norm of time), norm-h;

- hourly wage rate for a worker of the middle category (the cost of one standard - hour), rub./h;

– premium percentage, %;

– district coefficient, %.

4 article. Additional salary for production workers

Additional wages include payments provided for by labor legislation and collective agreements for unworked time:

- regular and additional holidays

– payment for preferential hours, etc.

where is the percentage of additional salary, %.

5 article. Deductions for social needs

These are contributions to the pension fund, social insurance fund, health insurance fund and social insurance against industrial accidents and occupational diseases.

where is the percentage rate of deductions for social needs, %.

6 article. overhead costs

General production costs include:

- expenses for the maintenance and operation of equipment - RSEO (salaries of auxiliary workers servicing equipment, auxiliary materials, electricity, water, current equipment repairs, depreciation, costs for intrashop transport, IBE, etc.).

- shop expenses (salary of shop management and maintenance personnel, maintenance of buildings and structures of the shop, their current repair, depreciation, labor protection costs, MBI, BREEZE, etc.).

where is the standard (percentage) of expenses for the maintenance and operation of equipment,%;

– standard (percentage) of shop expenses, %;

- the standard of overhead costs, %.

7 article. General business (general factory) expenses

These are the costs associated with the management of the enterprise and the organization of production in general.

where is the standard for general business expenses, %.

The production cost shows the current costs of the enterprise only for the production of a unit of production, equipment

8 article. Non-manufacturing expenses (commercial)

These are the costs associated with the sale of products, i.e. for packaging, containers, warehousing, storage, advertising, sales, etc.

where is the standard for non-production costs, %.

The total cost of new equipment is determined by the formula:

The calculation results are summarized in Table 1.

Table 1 - Calculation of the cost of new equipment

	Article title	Amount, rub.
1	materials	1241,2
2	Purchased components and semi-finished products	6099
3	Basic salary of production workers	2639,5
4	Additional salary for production workers	527,9
5	Deductions for social needs	829,9
6	overhead costs	10558
7	General business (general factory) expenses	3167,4
8	Non-manufacturing expenses (commercial)	1253,15
	Total cost of new equipment	26316

1.3 Calculation of the price of new equipment

The wholesale price of the enterprise (settlement price) is determined by the formula:

where - profit per unit of production, which is determined by the formula:

where is the standard profitability of products, %.

Selling price of the enterprise:

where - the amount of value added tax, rub.

where is the VAT rate, %.

1.4 Calculation of present costs and annual economic effect

To calculate the reduced costs for the base case, it is necessary to calculate the full cost of the base equipment, knowing its selling price.

The selling price of the basic equipment is equal to:

where is the percentage increase (+) or decrease (-) in prices, %.

The wholesale price of basic equipment is determined by the formula:

The total cost of basic equipment is determined by the formula

Thus, the given costs by options are:

The annual economic effect is equal to:

The annual increase in net profit from the sale of modernized equipment will be:

where Npr – income tax rate, %; Npr = 24%

The payback period for additional capital investments is determined on the condition that:

Estimated coefficient of economic efficiency of capital investments, provided:

The calculation results are summarized in Table 2.

Table 2. - Economic indicators at the stage of production

	Name of indicator	Value, rub.
	Name of indicator	Basic option	New option
1	Additional capital investment – specific
2	Full cost	21052,8	26316
3	Unit present costs	21052,8	26721
4	Profit per unit of production	5263,2	6579
5	– settlement wholesale - vacation pay
6	Annual economic effect	-56682
7	Annual profit growth	10000
8	Payback period for additional capital investments	2,7
9	Estimated economic efficiency ratio	0,37

2. Economic calculation at the stage of operation

For the economic justification of the introduction of a unit of modernized equipment into operation, it is necessary to calculate the capital investments of the consumer and his annual operating costs for the basic and new options.

Moreover, the calculation should be made subject to the technical and economic comparability of the options.

2.1 Calculation of capital investments of the consumer

Capital investments of the consumer during the operation of a piece of equipment include:

– direct investment in the purchase of equipment

– associated capital investments for its delivery, installation, commissioning, cost of the premises occupied by the equipment

where C vacation is the selling price of equipment, rubles;

Ksop - related capital investments, rub.;

In the course work, related investments are calculated as an average as a percentage of the price

where Kd, Kum are coefficients that take into account the costs of equipment delivery, installation and installation,%

The amount of value added tax included in the consumer's investment will be:

where VAT% is the value added tax rate

2.2 Calculation of the annual operating costs of the consumer

The annual costs of the consumer represent the current costs of operating a piece of equipment for the year and are determined by the formula:

where - the cost of wages of workers servicing the equipment;

- depreciation costs;

- electricity costs;

– costs for the current repair of the electrical part of the equipment.

This calculation takes into account only those costs that may change when choosing one or another equipment option.

where - the cost of the basic salary, rub.;

- cost of wages for piecework workers, rub.;

where is the annual volume of production per unit of new equipment, pieces/year;

- piece rate per unit of production (work), rub./piece.

where is the equipment load factor over time;

– effective annual fund of equipment operation time, h;

, - piece time, h.

where is the number of working days in a year;

- the duration of the shift;

- the number of shifts;

- the percentage of time lost for repair and preventive maintenance, %.

where is the hourly tariff rate of a worker-pieceworker, rub./h.

Depreciation costs are determined by the formula:

where is the depreciation rate, %

where, is the service life (useful life of the equipment), years.

Process electricity costs:

where, is the installed power of the electric motor, kW;

– electricity tariff, ;

– power utilization factor;

– coefficient taking into account losses in the network;

, is the efficiency factor.

Maintenance costs include:

where - the cost of spare parts for current repairs;

– percentage of expenses for spare parts, %;

- the cost of the repairman's salary.

where is the monthly salary of a repairman, rub./month;

D months - the number of working days in a month, days;

- the labor intensity of maintenance and TR for the year, h.

where K tr, K then - the number of regulated TR and TO per year;

Тtr, Тto – labor intensity of regulated TR and TO per unit of repair complexity, h/1Re;

3. Calculation of the annual economic effect

To bring the compared options to a comparable form, it is necessary to determine the equivalence coefficient a:

where a 1 is the performance reduction factor

a 2 - reduction factor for durability (service life)

The total reduced costs of the consumer will be:

The annual savings in operating costs will be:

The annual economic effect of the consumer is determined by the formula:

If K consumption new > K consumption bases, then the payback period for additional capital investments will be:

The calculation results are summarized in Table 3:

Table 3. - Economic indicators at the stage of operation

	Name of indicator	Meaning
	Name of indicator	Basic option	New option
1	Consumer capital investment	36952,8	46191,1
2	Total annual operating costs:	274128,8	263842,8
	Including:
	- for salary	183048,6	183048,6
	- for depreciation	2599,2	3914,5
	- for electricity	80931,76	67443,12
	- for current repairs	7549,24	9436,56
3	Reduced consumer costs	279671,2	270771,5
4	Equivalence ratio
	general:	1,1
	- by performance	1
	- for durability	1,1
5	Annual operating cost savings	37698,9
6	Annual economic effect	36866,2
7	Payback period	0,245

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1 CALCULATION OF ECONOMIC EFFICIENCY OF MODERNIZATION OF TECHNICAL DEVICES INTRODUCTION The economic value of the graduation project related to the modernization of "technical devices" contains four sections: 1. Feasibility study of the results of modernization; 2. Cost of capital costs: 3. Calculation of savings in operating costs; 4. Definition of the economic efficiency of modernization. In the first section, it is necessary to indicate: what is the purpose of modernization: what technical solution to take for its implementation; what is its novelty and difference from the existing design, scheme, etc. It should be noted what material resources and food costs are required to carry out modernization, what gguti lead to their reduction in cost, and what has been done in this direction. It is necessary to pay attention to: what impact does modernization have on the consumption of material resources during operation, on duty and repair maintenance, on management and reliability of work. When analyzing the consumption of resources in operational conditions, one should clearly understand the consumption of which resources has decreased: which - remained unchanged; what - increased; what will require new, additional resources. Only the overall result allows you to answer: there is a saving or not. The second section provides a procedure for calculating the cost of capital expenditures required for modernization. The calculation is carried out by the tabular method (see table). In this case, the following circumstance is taken into account. If the modernization is carried out by the operating personnel, then its cost corresponds to the "Total Costs" for the modernization (see below). If the modernization is carried out by a third party, then its cost corresponds to the price, including VAT. Thus, the capital costs of modernization have two forms of calculation. In the third section, the problem of determining the savings in operating costs after modernization is solved. For this, the results of the "Gekhnlkhoenomicheskoi analiz" (Section 1) are used. specific types of savings, equipment operation time, resource consumption, prices of used resources. 1 Lely is - determining the size of annual savings (E f). In the fourth, final section, the economic efficiency of the modernization of the “device”, “circuit” is determined. Economic efficiency is expressed in comparison of capital costs with the savings they bring. Economic efficiency is reflected by two main indicators: "Efficiency ratio" K? \u003d E ^ / K and “Payback period T \u003d K / Ef. In these formulas, E f is the annual economic effect (savings in operating costs); K" - capital costs for modernization. For the standard value of the payback period, it is recommended to take 3 goals (J H \u003d 3 years).

2 The procedure for calculating capital costs and operating costs and graduation projects related to the modernization of technical devices (table version). The main, ultimate goal of all calculations is to determine the economic efficiency of the "device" after its modernization. Economically efficient ib is expressed by two indicators: efficiency coefficient Ke=Ef/K; and payback period! and capital costs T=K/Ef. In these formulas, Ef is the annual economic effect r (savings in operating costs); K - capital costs for the modernization of the device. For the standard value of the payback period is taken 3 years (Тн=3). Calculations are performed in the following sequence (see below). T Cost of capital costs (K) 1. Cost of design development (Cr) Stages of development Engineer-constructor (category) rate RUB / Table I Sum points) 1 7 Rdinny social tax (26% of (5+6)) 8 Total 2. Cost of basic materials (KGS) Material Mark, GOST, TU Unit of measurement Unit price, Consumption rate Amount, Table 2 Returnable waste (- ) Amount Weight, Price Amount kg Total Note 1. The amount in column (7) is multiplied by a factor of 1.05, taking into account transportation and procurement costs / 2. Amount (total), column 11 = qty (7) - qty (10).

3-2-3. Cost of purchased products (Spi) Technical characteristics Quantity per item Price per unit, Table > Amount per item, p \ S Total Transport and procurement costs 5% of the amount Total Note. When upgrading electrical devices, purchased products include: electrical appliances, electrical components, insulators, wires, cables, fuses, dielectric materials, etc. 4. Device manufacturing cost (Sioux) of technological stages Average tariff rate category. / Table 4 Basic salary 1 Production of parts 2 Assembly of components 3 Product assembly 4 Adjustment 5 Total 6 Additional salary 7 Unified social tax 8 total Note. 1. Additional salary is determined in the amount of 15% of the basic salary. 2. The unified social tax (UST) is calculated at a rate of 26% of the basic amount! and additional wages. 5. Cost of installation and testing of the device (Smi) So P "P works 1 Dismantling work 1 l * Installation of the device 3 Test 4 Total Average category tariff rate, / Table 5 Basic salary

4 Table S 5 Additional salary 6 Unified social tax 7 Total 6. Workshop (overhead) costs (Ir) is determined by the formula 100 where V "io is the total value of the basic salary (tables 1 + 4 + 5) Z is the percentage of price expenses (Z = 140 - 160%) 7. Total costs for the manufacture of the upgraded device (S) N. Price of the upgraded device excluding VAT (Tsn) where P is the percentage of planned profit 1 + > RC Price of the upgraded device inclusive of VAT (CB) where M is the total material costs (tables 2+3) m is the VAT tax rate (18%) = CV 11. Calculation of savings in operating costs The modernization of the device should provide an economic effect compared to the previous design.This effect is expressed in savings in resources during operation.Specific types of savings can be: savings in materials used; fuel economy; saving electricity; saving heat energy; saving spare wires; saving salaries for maintenance; reduction of equipment downtime; reduction of equipment repair time; increase the service life of the device; other types of savings.

5 The graduate student should perform an in-depth technical analysis and identify production resources that can be saved. Moreover, the values \u200b\u200bof the annual savings. The annual economic effect (Ef), achieved as a result of savings and operating costs, in general terms for a specific resource is expressed by the formulas: D. \u003d [(/> p E F \u003d 1E,; -th resource,.; Pi - new resource consumption before modernization, units; P: - new resource consumption after modernization, units; Ф - annual fund of working time, n - number of resource items; Цр - resource unit price,. The annual fund of working time takes into account the planned purely actual operating time of the device during the year.To calculate the savings in material resources as a result of the modernization of equipment, instruments, devices, electrical circuits, etc., we recommend using the textbook: Sanin V.F. "Issues of evaluating the effectiveness of modernization technology and improving product quality". Edition of KSTU, -2007. The final stage of the economic ty degree project is the calculation of the economic efficiency of design development for the modernization of the device. The calculation includes the determination of two main indicators: the efficiency coefficient (Ke) and the payback period of capital costs (T). Formulas are used: Ke \u003d Ef / Kz; and T = Kz / Ef; The first indicator expresses the amount of savings in resources per ib of capital expenditure. The second is the payback time for capital expenditures (years). It is necessary to compare the actual payback period (T) with the normative (Tn) accepted by the student. It is important that the condition T< Тн. Конечные результаты всей работы следует поместить на чертежный лист в ви хе таблицы «Технико-экономических показателей» их перечень включает: 1.Эксплуатационные характеристики устройства до и после модернизации: 2. Капитальные затраты по изготовлению устройства 3. Экономию эксплуатационных расходов (по видам и вцелом); 4. Коэффициент эффективности капитальных вложений; 5. Срок окупаемости капитальных вложений. Ответственный исполнитель доц, к э.н. Санин В Ф

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